Case Study – Bankruptcy and tax debt
A sole trader taxpayer had a dispute (or unresolved complaint) with the ATO concerning its intention to disclose a $590,000 tax debt to Credit Reporting Bureaus (CRB) and had been...
A sole trader taxpayer had a dispute (or unresolved complaint) with the ATO concerning its intention to disclose a $590,000 tax debt to Credit Reporting Bureaus (CRB) and had been...
In a recent IGTO investigation, the complainant asked the Commissioner to exercise his discretion to refund the complainant’s 2023 tax refund instead of offsetting against his tax debt. The complainant...
The ATO issued a garnishee notice to a taxpayer for debts from a former partnership business. The taxpayer was travelling at the time and the garnishee notice resulted in them...
Latest media releases and resources from IGTO.
Posted 31 October 2024
The newly appointed Inspector-General of Taxation, Ruth Owen, has recommended changes to make it faster and simpler for all taxpayers to lodge an objection with the ATO.
The Inspector-General’s report highlights 4 areas of improvement:
Posted 30 April 2024
The Inspector-General of Taxation and Taxation Ombudsman (IGTO) commenced an own-motion investigation into Tax identification (TaxID) fraud on 15 December 2023. This was in response to an increase in complaints and dispute investigations concerning TaxID fraud received by the IGTO.
The IGTO makes thirteen (13) recommendations for ATO improvement in this interim (Phase 1) report – The importance of bank account integrity.
Posted 26 March 2024
Posted 20 December 2023
The Inspector-General of Taxation and Taxation Ombudsman (IGTO), Ms Karen Payne, has today publicly released her report and recommendations following her office’s investigation into The Administration of the Commissioner’s Remedial Power (CRP).
Since March 2017, the Commissioner of Taxation has had a statutory power – the Commissioner’s Remedial Power (CRP) – to modify the operation of certain taxation law provisions that give rise to unintended or unforeseen outcomes.
The report examines this important power and discretion vested in the Commissioner of Taxation – that is the Commissioner’s ability to temporarily modify tax laws where it produces results which are unintended or unforeseen until a more permanent, legislative resolution can be implemented. In addition to providing improved timeliness and greater certainty for taxpayers, the measure was also intended to reduce the pressures on the law reform agenda.
Posted 15 December 2023
The Inspector-General of Taxation and Taxation Ombudsman (IGTO) is concerned about ongoing media reports of increasing instances of tax identity and financial fraud.
Our Office has held recent discussions with complainants and tax practitioners confirming taxpayers have been experiencing heightened instances of identity and financial fraud in relation to their tax affairs and accounts. This includes those relating to the ATO’s systems and processes to address these issues. As a result, the IGTO has commenced an ‘own initiative investigation’ into the important area of Tax Identity Fraud.
Posted 19 October 2023
The Inspector-General of Taxation and Taxation Ombudsman (IGTO), Ms Karen Payne, has released her agency’s Annual Report for the financial year ended 30 June 2023 (FY23). “I am pleased to release the IGTO’s annual report which details our achievements over the past year. This year, in particular, is a significant milestone for my agency, being the 20th anniversary of the creation of the office. The IGTO has been supporting the integrity of the taxation system for 20 years – as Inspector-General of Taxation since 2003 and, additionally, as the Taxation Ombudsman since 2015.”
Reflecting on the past 20 years of her agency, Ms Payne said: “Tax and superannuation systems impact every Australian and all Australians benefit from a tax and superannuation system that is administered with integrity – transparently, fairly and equitably.”
Posted 18 October 2023
The report of the Inspector-General of Taxation and Taxation Ombudsman’s (IGTO) investigation into The Exercise of the Commissioner’s General Powers of Administration has been publicly released.
‘The report examines an important area of tax administration,’ said Karen Payne, the IGTO. ‘Although many unremarkable decisions and actions are made or taken every day by Tax Officials in reliance on the Commissioner’s general powers of administration (GPA), a number of significant decisions and actions are also made by the Commissioner (or his delegate, or duly authorised tax official) in reliance on the GPA as part of his administration of the tax system.’
Posted 30 August 2023
We have published our Corporate Plan 2024-27 which sets out our vision, purpose, key activities and strategic priorities over the next four years.
Posted 21 August 2023
The Inspector-General of Taxation and Taxation Ombudsman (IGTO) Karen Payne, has today released her latest report “Improving the operation of the Small Business Litigation Funding Program”.
Her report shares insights from her investigations of ATO decisions under the Small Business Litigation Program. It makes recommendations with the broader aim of delivering better understanding of and access to justice for Australia’s small business taxpayers in litigious disputes with the ATO in the Small Business Tax Division of the Administrative Appeals Tribunal.
Posted 01 November 2022
Karen Payne, the Inspector General of Taxation and Taxation Ombudsman has released the FY22 Annual Report. The report includes details on our performance and achievements during the financial year ended 30 June 2022 (FY22) and reports. It also provides an accountability overview detailing the ways in which we have assisted the community and helped to improve taxation administration in Australia.”
Posted 12 October 2022
On 12 October 2022, the IGTO Ms Karen Payne attended an event to mark the 60th anniversary of the New Zealand Ombudsman. Ms Payne presented the Ombudsman, Mr Peter Boshier, with a small token to congratulate him and his officers on this significant milestone in their office’s history. The IGTO extends our warmest congratulations and well wishes for the future to the Ombudsman and his officers throughout New Zealand.
Posted 10 October 2022
The Inspector-General of Taxation and Taxation Ombudsman (IGTO) Karen Payne, has today released her latest report comprising an initial review of the Australian Tax Office’s (ATO) handling of objections by taxpayers.
The interim report and summary slide deck “Your taxpayer right to object – the ATO’s administration and management of objections” is Phase 1 of the IGTO’s investigation announced in December 2021, looking into the Australian Taxation Office’s Administration and Management of Objections.
Posted 09 December 2021
The Inspector-General of Taxation and Taxation Ombudsman (IGTO), Ms Karen Payne, has today announced three new review investigations that her office will be progressing throughout 2022.
Posted 22 November 2021
The Inspector-General of Taxation and Taxation Ombudsman (IGTO) has today released a brief history of the Taxpayers’ Charter. The paper is intended to serve as a thought leadership document to encourage feedback and recommendations from stakeholders about how the Charter could be improved.
Posted 14 October 2021
The Inspector-General of Taxation and Taxation Ombudsman (IGTO), Karen Payne today released her latest report, “An investigation into the effectiveness of the Australian Taxation Office (ATO) communications of taxpayer rights to complain, review and appeal”. The report provides a detailed look at ATO communications in relation to a sample of its decisions and actions and how effective the ATO is in communicating these rights.
Posted 16 September 2021
The Inspector-General of Taxation and Taxation Ombudsman (IGTO), Karen Payne today released her latest report, which looks at the results of her investigations into the ATO’s administration of JobKeeper enrolment deferral decisions (JobKeeper enrolment deferral).
Posted 06 September 2021
The Inspector-General of Taxation and Taxation Ombudsman (IGTO) Karen Payne, has released the results of her community survey into the effectiveness of the ATO’s communication of taxpayer rights to review, complain and appeal decisions and actions of the ATO – which can be found here.
Posted 27 August 2021
We have published our Corporate Plan 2022-25 which sets out our vision, purpose, key activities and strategic priorities over the next four years.
Posted 30 June 2021
The Inspector-General of Taxation & Taxation Ombudsman (IGTO) Karen Payne today released her latest report, “An investigation and exploration of undisputed tax debts in Australia”.
Posted 21 December 2020
The Inspector-General of Taxation and Taxation Ombudsman (IGTO) Karen Payne today released the results of her latest complaint investigations: A Report on aspects of the Australian Taxation Office’s administration of JobKeeper and Boosting Cash Flow Payments for new businesses December 2020.
Posted 16 December 2020
Posted 27 October 2020
The Inspector-General of Taxation and Taxation Ombudsman (IGTO) Annual Report for the financial year ended 30 June 2020 (FY20) was tabled in the Australian Parliament on 23 October 2020.
Posted 31 August 2020
The Inspector-General of Taxation and Taxation Ombudsman, Ms Karen Payne, has today released the IGTO’s Corporate Plan for FY21 – FY24.
Posted 07 July 2020
The Inspector-General of Taxation and Taxation Ombudsman (IGTO), Ms Karen Payne, today released the report of her investigation into ATO systems and processes for dealing with deceased estates – Death and Taxes: An Investigation Into Australian Taxation Office Systems And Processes For Dealing With Deceased Estates. Ms Payne highlighted the sensitivities in this particular area of Australia’s taxation system.
Posted 30 June 2020
The Inspector-General of Taxation and Taxation Ombudsman (IGTO), Ms Karen Payne, today announced the launch of a new investigation into effective communication of taxpayer rights to review, complain and appeal decisions made and actions taken by the Australian Taxation Office (ATO).
Posted 28 April 2020
The Inspector-General of Taxation and Taxation Ombudsman (IGTO) has published a Register of potential topics for review investigations as identified and suggested by various stakeholders, our taxation complaints service and other sources.
Posted 09 April 2020
The Inspector-General of Taxation and Taxation Ombudsman (IGTO) provides a status update on its investigation into undisputed tax debts.
Posted 06 April 2020
The IGTO provides a status update on its Investigation into the ATO’s Systems and Processes for dealing with Deceased Estates.
Posted 31 October 2019
The Inspector-General of Taxation and Taxation Ombudsman, Ms Karen Payne, today announced the launch of two new investigations into aspects of the Australian Taxation Office’s (ATO) systems and procedures.
Posted 17 October 2019
The Inspector-General of Taxation today (17 October 2019) released her 2018-19 Annual Report.
Posted 28 August 2019
The Inspector-General of Taxation and Taxation Ombudsman (IGTO), Ms Karen Payne, has today released the IGTO’s Corporate Plan for 2019-20 to 2022-23.
Posted 03 April 2019
The Acting Inspector-General of Taxation and Taxation Ombudsman (IGTO), Mr Andrew McLoughlin, welcomes the Government release of the IGTO report into the Future of the Tax Profession.
Posted 13 March 2019
Acting Inspector-General of Taxation and Taxation Ombudsman (IGTO) Andrew McLoughlin has today released the review investigation report into the Australian Taxation Office’s (ATO) use of garnishee notices.
Posted 22 October 2018
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, welcomes the public release of his report into the Australian Taxation Office’s (ATO) Fraud Control Management.
Posted 19 October 2018
The Inspector-General of Taxation today (18 October 2018) released his 2017-18 Annual Report.
Posted 16 May 2018
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced an investigation into the allegations made during the ABC Four Corners program, aired on 9 April 2018, regarding Australian Taxation Office’s (ATO) use of garnishee notices.
Posted 01 March 2018
The Inspector-General of Taxation has made a submission to the House of Representatives Standing Committee on Tax and Revenue’s Inquiry into the Australian Taxation Office’s 2017 Annual Report.
Posted 13 February 2018
The Inspector-General of Taxation has made a submission on the proposed Transparency of Business Tax Debts measures.
Posted 23 January 2018
The Inspector-General of Taxation’s report into Aspects of the Pay As You Go instalments system has been publicly released.
Posted 26 October 2017
The Inspector-General of Taxation today (26 October 2017) released his 2016-17 Annual Report.
Posted 28 July 2017
The closing date for submissions into the IGT’s review into the ATO’s Fraud Control Management is now extended to Friday 4th August 2017.
Posted 28 June 2017
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, has accepted the Senate Economics References Committee’s (the Committee) request to examine how the Australian Taxation Office (ATO) addresses the risk of fraud and associated issues.
Posted 06 June 2017
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for a review that will examine the future of the tax profession.
Posted 24 May 2017
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, welcomes the release of his report into the Australian Taxation Office’s (ATO) employer obligations audits.
Posted 05 April 2017
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Goods and Services Tax (GST) refund verification process.
Posted 29 March 2017
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the administration of the Pay As You Go (PAYG) instalments system with respect to individual taxpayers and called for submissions.
Posted 24 February 2017
The Inspector-General of Taxation has made a submission to the House of Representatives Standing Committee on Tax and Revenue’s Inquiry into Taxpayer Engagement with the Tax System.
Posted 20 February 2017
The Inspector-General of Taxation has made a submission to the Senate Economics References Committee’s Inquiry into Superannuation Guarantee non-payment.
Posted 31 January 2017
On 31 January 2017, the Inspector-General of Taxation publicly announced his work program for 2017.
Posted 13 December 2016
The Inspector-General of Taxation’s report into the Taxpayers’ Charter and taxpayer protections has been publicly released.
Posted 31 October 2016
The Inspector-General of Taxation today (31 October 2016) released his 2015-16 Annual Report.
Posted 12 October 2016
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced the commencement of public consultation to develop his new work program for 2017.
Posted 05 May 2016
The House of Representatives Standing Committee on Tax and Revenue has released the report of its Inquiry into the External Scrutiny of the Australian Taxation Office.
Posted 19 April 2016
The Inspector-General of Taxation has made a supplementary submission to the House of Representatives Standing Committee on Tax and Revenue’s Inquiry into the External Scrutiny of the Australian Taxation Office.
Posted 16 March 2016
The Inspector-General of Taxation has made a submission to the House of Representatives Standing Committee on Tax and Revenue’s Inquiry into the External Scrutiny of the Australian Taxation Office. The submission is available for download from the Other publications section of this website.
Posted 02 November 2015
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Taxpayers’ Charter and taxpayer protections.
Posted 29 October 2015
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Australian Taxation Office’s (ATO) employer obligations audits and called for stakeholder submissions.
Posted 23 October 2015
The Inspector-General of Taxation today (23 October 2015) released his 2014-15 Annual Report.
Posted 20 July 2015
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today publicly released the report of his review into the Australian Taxation Office’s (ATO) services and support for tax practitioners.
Posted 14 July 2015
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today released the report of his review into Debt Collection by the Australian Taxation Office (ATO).
Posted 23 April 2015
From 1 May 2015, the Inspector-General of Taxation (IGT) will be able to consider and assist taxpayers with their complaints about the Australian Taxation Office (ATO) and Tax Practitioners Board (TPB).
Posted 27 February 2015
The Assistant Treasurer has released the Inspector-General of Taxation’s report, The Management of Tax Disputes.
Posted 19 January 2015
The Assistant Treasurer has released the report of the Inspector-General of Taxation’s review into the ATO’s administration of valuation matters.
Posted 14 November 2014
The Acting Assistant Treasurer has publicly released the report into the IGT’s ‘Follow up review into the ATO’s implementation of agreed recommendations in five reports released between August 2009 and November 2010’.
Posted 14 November 2014
The Acting Assistant Treasurer has publicly released the report into the IGT’s Follow Up Review into Delayed or Changed Australian Taxation Office Views on Significant Issues.
Posted 22 October 2014
The Inspector-General of Taxation today released his 2013-14 Annual Report.
Posted 08 July 2014
The Acting Assistant Treasurer has publicly released the report into the IGT’s Review into the Australian Taxation Office’s Administration of Penalties.
Posted 19 June 2014
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today commenced a review into the Australian Taxation Office’s (ATO) management of tax disputes involving large businesses and high wealth individuals (HWIs).
Posted 02 June 2014
The Acting Assistant Treasurer has publicly released the report into the IGT’s Review into the ATO’s management of transfer pricing matters.
Posted 26 May 2014
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for two reviews into the Australian Taxation Office’s (ATO) approach to debt collection and services and support for tax practitioners.
Posted 10 April 2014
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced his new work program for improving tax administration in Australia.
Posted 09 February 2014
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced the commencement of public consultation for developing his new work program for 2014 and beyond.
Posted 19 November 2013
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Australian Taxation Office’s (ATO) administration of valuation matters and called for stakeholder submissions.
Posted 30 April 2013
The Inspector-General of Taxation (IGT) celebrates 10 years of service to the Australian community this year.
Posted 22 November 2012
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Australian Taxation Office’s (ATO) administration of penalties and called for stakeholder submissions.
Posted 19 November 2012
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for three reviews relating to the Australian Taxation Office’s (ATO) compliance approaches to individual taxpayers.
Posted 30 October 2012
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into aspects of the Australian Taxation Office’s (ATO) use of compliance risk assessment tools and called for stakeholder submissions.
Posted 25 October 2012
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Australian Taxation Office’s (ATO) management of transfer pricing matters and called for stakeholder submissions.
Posted 10 October 2012
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced his new work program aimed at further improving tax administration in Australia.
Posted 13 August 2012
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced his community consultation process to establish a new Work Program for 2012-13 and beyond.
Posted 28 November 2011
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Australian Taxation Office’s (ATO) use of benchmarks to target the cash economy and called for stakeholder submissions.
Posted 26 July 2011
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced terms of reference for his review into the Australian Taxation Office’s (ATO) use of Early and Alternative Dispute Resolution (EDR and ADR) and called for stakeholder submissions.
Posted 16 June 2011
The Inspector-General of Taxation (IGT), Ali Noroozi, today announced the terms of reference for his latest review entitled “Improving the Self Assessment System” and called for submissions.
Posted 04 April 2011
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced his new work program into aspects of the Australian Tax System’s administration, following an extensive community consultation process.
Posted 07 December 2010
The Inspector-General of Taxation (IGT), Mr Ali Noroozi, today announced his community consultation process in establishing his new work program for 2011 and beyond.
Posted 05 May 2010
The Inspector-General of Taxation (IGT), Ali Noroozi, today announced submission guidelines for his review of the Australian Taxation Office’s (ATO) Change Program.
Posted 07 April 2010
The Inspector-General of Taxation (IGT), Ali Noroozi, today announced terms of reference for his review into the Australian Taxation Office’s (ATO) audits of high wealth individuals (HWIs) and small and medium enterprises (SMEs) with annual turnovers of between $100 million and $250 million.
Posted 25 March 2010
The Inspector-General of Taxation (IGT), Ali Noroozi, today released the Terms of Reference and Submission Guidelines for his inquiry into the ATO’s administration of class rulings.
Posted 17 November 2009
The Inspector-General of Taxation, Ali Noroozi, today released the Terms of Reference and Submission Guidelines for his inquiry into the ATO’s large business audit and risk review policies, procedures and practices.
Posted 18 August 2009
Inspector-General of Taxation (IGT) Mr. Ali Noroozi today announced that Mr. Andrew McLoughlin had been appointed as his new Deputy.
Posted 02 June 2009
Ali Noroozi, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his inquiry into the Tax Office’s administration of the superannuation guarantee charge (SGC).
Posted 21 April 2009
Ali Noroozi, Inspector-General of Taxation, today released the Terms of Reference and Submission Guidelines for his inquiry into any delayed Tax Office advice or changes to pre-existing views or practice on significant issues.
Posted 06 April 2009
Ali Noroozi, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his inquiry into the Tax Office’s administration of private rulings.
Posted 10 March 2009
Following extensive consultation with the community, the Inspector-General of Taxation, Mr Ali Noroozi, today announced his new program of reviews into tax administration.
Posted 05 December 2008
The newly appointed Inspector-General of Taxation, Mr Ali Noroozi, is asking for submissions and suggestions for tax administration issues he should review during 2009-10.
Posted 04 August 2008
Following the announcement today by the Assistant Treasurer, the Hon Chris Bowen MP, the Inspector-General of Taxation, David Vos AM issued a statement.
Posted 12 October 2007
David Vos, Inspector-General of Taxation, today released Terms of References and Consultation Plans for his inquiries into The Tax Office’s Administration of Public Binding Advice, the non-lodgement of income tax returns, and the Tax Office’s settlement of active compliance activities.
Posted 18 January 2007
David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his review into objections to Tax Office decisions.
Posted 30 October 2006
David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his inquiry into the Tax Office’s Administration of GST Audits.
Posted 28 July 2006
David Vos, Inspector-General of Taxation today appeared in Sydney before the Joint Committee of Public Accounts and Audit (JCPAA) in respect of its “Inquiry Reviewing a Range of Taxation Issues within Australia”.
Posted 28 February 2006
David Vos, Inspector-General of Taxation (IGT), today released an update of his program of potential reviews for 2006. The update takes account of recent IGT consultations with community stakeholders and recent public debate on tax administration matters.
Posted 31 October 2005
David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his review into the Tax Office’s ability to identify and deal with major, complex issues within a reasonable timeframe.
Posted 25 August 2005
David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his review into the Tax Office’s potential revenue bias in private binding rulings involving large complex matters.
Posted 11 August 2005
On 5 August 2005, the Inspector-General consulted representatives from selected industry, business, accounting, legal practitioner and tax organisations about the prioritisation of his work program for the 2005/06 year.
Posted 10 March 2005
David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his review into aspects of the Tax Office’s management of tax litigation.
Posted 23 November 2004
David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his review into aspects of the ATO’s active compliance activities.
Posted 18 November 2004
The Minister for Revenue and Assistant Treasurer, the Hon Mal Brough, released today the report of the Inspector-General of Taxation on the Review of the Remission of the General Interest Charge (GIC) for Groups of Taxpayers in Dispute with the Tax Office (ATO).
Posted 19 August 2004
On 27 July 2004, the Inspector-General consulted representatives from selected industry, business, accounting, legal practitioner and tax organisations about the prioritisation of his work program for the next 6 months.
Posted 21 April 2004
David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his review into the ATO’s small business debt collection practices.
Posted 31 March 2004
David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his review into the ATO administration of GST refunds arising from the lodgment of Business Activity Statements.
Posted 07 January 2004
David Vos, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his inquiry into the administration of remission of the General Interest Charge (“GIC”) for groups of taxpayers in dispute with the ATO.
Posted 07 December 2003
David Vos, Inspector-General of Taxation, today released a series of Issues Papers on systemic problems with the tax system. The papers are the result of extensive community consultation which has taken place since his appointment in August 2003.